Through analysing the basic theories and reasons , gathering and reviewing the related law and regulations , discussing the disputed problem of the liability for tort , the author of this thesis reach conclusions as follows : it is the origin of law that embodies the professional responsibility of cpa in view of the legal liability of auditing . as far as the civil liability for tort of cpa ` s negligent act to practice is concerned , the subject of liability relates directly to the organization form of the accounting firms . whether liability for breach of contract or for tort that cpa should be taken against customers depends on the reason of sue which the customers choice 在界定与注册会计师执业过失行为相关的民事侵权责任时,责任主体与会计师事务所组织形式有直接关系;责任主体对客户的责任:若以违约诉之则应承担违约责任,若以侵权诉之则应承担侵权责任;选择已知第三人原则作为确定第三人范围的标准;主张以过错推定原则作为注册会计师执业过失行为民事侵权责任的归责原则;确定构成要件时,应当将违法行为包含在过错要件之中,即构成要件包括:损害事实、行为与损害事实之间的因果关系、行为人的过错。
This disclaimer of liability applies to any damages or injury caused by any failure of performance , error , omission , interruption , deletion , defect , delay in operation or transmission , computer virus , communication line failure , theft or destruction or unauthorised access to , alteration of , or use of record , whether for breach of contract , tortuous behaviour , negligence , or under any other cause of action 6 . 3不论就违约民事侵权行为疏忽或任何其他诉讼因由而言，本免责声明均适用于由任何未能履责错误遗漏中断事故删除缺陷运作或传送延误电脑病毒通讯线路故障记录被窃毁坏或未经授权被存取更改或使用所造成的任何损坏或伤害。
The damages for civil torts and penalties for criminal offences complement and overlap in the judiciary practice of civil procedures . the theoretical definition of the two and the balancing in practice are important both for judiciary organizations and parties to the lawsuit 民事侵权之损害赔偿与刑事犯罪之刑罚制裁在司法实践中处于相互对接与交叉重叠的诉讼过程之中，二者之间理论上的厘定和实践中的把握，无论对于司法部门还是对于诉讼当事人而言都是事关重要的。
The main tort activities in the securities market can be classified as follows : 1 ) falsified or misleading information on important omissions that result in losses for investors during securities transaction ; 2 ) manipulation of securities market ; 3 ) securities exchange personnel with inside information ; and 4 ) issuance of securities to the public without prior approval by authorized body according to law 《证券法》中的证券侵权行为包括虚假陈述，误导、重大遗漏，操纵市场，内幕交易，发行人擅自发行证券等。产生民事侵权责任的构成要件是：首先，有侵权行为存在，即存在虚假陈述，误导、重大遗漏行为，操纵市场行为，内幕交易行为和发行人擅自发行证券行为。
At the same time , the american law institute ? a group of judges , lawyers , and academics whose recommendations carry substantial weight ? issued new guidelines for tort law stating that companies need not warn customers of obvious dangers or bombard them with a lengthy list of possible ones 与此同时，美国法学会? ?一群法官、律师和学者，他们的建议举足轻重? ?公布了新的民事侵权法纲要，说明公司不必警示顾客留意显而易见的危险，而且也不必给顾客列出一份冗长的清单，列举可能造成的各种危险。
